Sales (5,600 units) Joplin Company Absorption Costing Income Statement For the Month Ended April 30 Cost of goods sold: Cost of goods manufactured (6,600 units) Inventory, April 30 (900 units) Total cost of goods sold Gross profit Selling and administrative expenses Operating income $100,800 $85,800 (11,700) (74,100) $26,700 (16,840) $9,860 If the fixed manufacturing costs were $21,450 and the fixed selling and administrative expenses were $8,250, whole dollars. Joplin Company Variable Costing Income Statement For the Month Ended April 30 Line Item Description Amount Amount Variable cost of goods sold: Fixed costs: